China's Tariff Commission published Announcement 2026 No. 6 on November 9, keeping the suspension of the 24-percentage-point additional tariff on US-origin goods running for two months from November 10, 2026, 13:01 Beijing time, while the 10% additional tariff stays in force [1]. The committee set the same rate mix for one year last November, so the combination a buyer faces is the one already in place, and what shrank is the term, from twelve months to two [2]. The official text attributes the move to the consensus reached at the Washington meeting between the two countries' heads of state, and the financial wire Zhitongcaijing carried the full text the same morning [1][3].

For the tax lines on a US-goods order, nothing changes on November 10. The renewal adjusts the measures set by Announcement 2025 No. 4, and its text covers that rate mix [1]. Landed cost breaks into sticker price, shipping, taxes, exchange-rate movement and return costs, and this announcement moves none of those lines for such an order [1]. What a buyer can plan against runs to January 10, 2027, a date reached by arithmetic on the announcement's own two-month term [1].

The channel decides which tax rules an order meets

China's import taxes arrive in three parts, customs duty, value-added tax and consumption tax, and a carrier guide summarizes that structure for shippers [4]. Which rates and thresholds apply to a specific order depends on the import channel, and two official announcements set the rules that matter for US goods.

For the goods channel, the customs implementation notice applies the additional tariffs to goods declared for import, on top of the applicable duty rate [5]. In that notice, the applicable duty rate means the most-favoured-nation or provisional rate plus any additional tariffs already imposed [5]. The declaration time decides which treatment applies [5].

Cross-border e-commerce retail imports follow their own tax notice. Since January 1, 2019, the single-transaction threshold has been RMB 5,000 and the annual threshold RMB 26,000, both China customs legal thresholds [6]. A single item whose dutiable value is above RMB 5,000 but below the RMB 26,000 annual cap can still enter through the retail channel when it is the only item in the order [6]. That order pays duty, VAT and consumption tax at the full goods rates, and the amount counts toward the annual total [6]. Once the annual total passes the cap, the purchase follows general trade rules [6]. Goods bought this way are final goods for the buyer's personal use and may not be resold into the domestic market [6].

What the April 2025 platform notice said for bonded and direct-mail orders

An operator summary of a large platform notice published in April 2025 described how bonded inventory and direct-mail parcels were handled [7]. Bonded inventory priced below RMB 5,000 per unit was described as selling normally through cross-border e-commerce, and CC direct mail as unaffected [7]. The platform itself warned that policy could change at any time [7]. The summary was published in April 2025, more than a year and a half before this renewal, so it reflects that month [7].

The official framing and the US-side 2025 measures

The committee's office called the suspension support for a 'relatively stable and predictable policy environment' for enterprises on both sides [8]. The same office recorded Washington's stated plan to replace the tariffs struck down under the International Emergency Economic Powers Act with Section 301 tariffs, and Beijing's position that it will watch subsequent moves and adjust its countermeasures as appropriate [8].

The mirror side sits in US tariffs on Chinese goods, which do not enter a US-goods order's China import taxes. Under the Kuala Lumpur arrangement of October 30, the 24-point tranche of the US reciprocal tariff stayed suspended for a year, with China to adjust its countermeasures accordingly, and the US executive orders of early November cut the fentanyl-related tariff from 20% to 10% while extending the 10% reciprocal-tariff truce for one year [9].

What to verify while the term runs

Through January 10, 2027, the rate mix holds, and the tax line on any order still comes from the rules of the channel it takes [1][5][6].

  • Identify the channel before checkout, because cross-border e-commerce retail imports and general-trade declarations run on different threshold systems [5][6].
  • Check the order against the RMB 5,000 single-transaction threshold and the RMB 26,000 annual threshold [6].
  • For bonded or direct-mail orders, confirm the tax line at checkout, because the platform notice behind that summary dates from April 2025 [7].
  • Watch the committee's publication page for the next adjustment, because the office has stated that Beijing will adjust its countermeasures as appropriate [8].

The announcement renews a term and changes no rate [1]. A US-goods order meets the same border rules through this term as before it, and the checks above cover the parts of landed cost a buyer can verify before paying [1][5][6].